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An analysis by Travers Smith, Taxand UK
The Autumn Budget saw several measures relevant to the real estate sector announced, including a 2% increase in income tax on property income, a consultation on VAT and social housing, and the introduction of a ‘mansion tax’.
Following the Finance Bill in December 2025, the sector has a good indication of what the new carried interest tax regime will look like.
Elena Rowlands, Madeline Gowlett, Aimee Hutchinson, and Ian Zeider from our UK member firm Travers Smith have analysed the issues, as well as providing a checklist of the key tax developments that those operating in the sector should be aware of. Read the full summary here.
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